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1970 (4) TMI 127 - SC - VAT and Sales TaxWhether the transactions referred to are "sales" within the meaning of the Madhya Pradesh General Sales Tax Act, 1958, or whether they were merely works contracts? Held that:- Appeal dismissed. Mere transfer of property in goods used in the performance of a contract is not sufficient; to constitute a sale there must be an agreement express or implied relating to the sale of goods and completion of the agreement by passing of the title in the very goods contracted to be sold. Ultimately the true effect of an accretion made pursuant to a contract has to be judged, not by an artificial rule that the accretion may be presumed to have become by virtue of affixing to a chattel, part of that chattel, but from the intention of the parties to the contract
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